隨著農村旅遊的發展，台灣的農村地景在近年來逐漸產生變化，而其中最特別的一個現象則為各種「主題民宿」的興起。農村旅遊發展固然是當代全球性的趨勢，但是高價位主題民宿在農村中的滋長似乎是台灣獨具的現象，因此本文的目的即為：藉由宜蘭五結鄉個案研究，探討主題民宿的生產與消費過程，及其對周遭社區居民與平價民宿業者所造成的影響。本文採用個案研究做為整體性的研究策略，在資料蒐集方法上採用深度訪法與檔案回顧法。研究結果發現，主題民宿消費活動雖然與周遭農村的生活脫節，但在視覺上卻緊密地依靠著這片土地，因為農村地景乃是建構民宿主題不可或缺的背景。在遊客視覺的凝視下，農民的生活環境成為一種消費的符號。然而，主題民宿在數量上的增加，以及其對農地所造成的污染，也日漸摧毀作為主題民宿視覺背景的農地。另一方面，平價民宿在面對主題民宿的脅下，則是藉動員整個社區的人際網絡，試圖經營一種「家」的感覺，因此也為社區帶來了新的經濟發展契機。本文最後基於研究結果，分別就民宿研究理論與民宿經營實務提出了幾點建議。

With the continuing growth of rural tourism, Taiwan’s rural landscape has gradually changed in the past decade. One of the major factors that influences the changing of rural landscape is the rise of “themed bed and breakfasts.” While the popularization of rural tourism is a global trend, the proliferation of themed bed and breakfasts seems to be a unique phenomenon only to be found in Taiwan. These themed bed and breakfasts turn to be part of the rural landscape, becoming a major object for the consumption of rural tourism. By looking at the bed and breakfasts in Wujie, Yilan, the purpose of the present study is to explore the production and consumption processes of themed bed and breakfasts, and to understand the impacts of these processes on local communities as well as budget bed and breakfasts located in the same area. The overall strategy adopted by this study is the case study, and the data collection methods chosen by this study are in-depth interview and document review. The result of this study shows that, despite the fact that the tourist activities in the themed bed and breakfasts are completely detached from local lives, the visual forms of the bed and breakfasts are closely related to Wujie’s rural landscape. Under the gazing of the tourists, the farmers’ living environment turns out to be a kind of sign serving for tourist consumption. In addition, the growing number of themed bed and breakfasts and the pollution of the farmland brought by them have destroyed the rural landscape, which serves as a backdrop for the “story making” of these bed and breakfasts. On the other hand, the budget bed and breakfasts have offered tourists a feeling of “home” by mobilizing the social network in the neighborhood where they are located, and thereby creating new economic opportunities for local communities.